Accounting for „color certificatesˮ and CO2 emission rights in the light of the practice of selected energy companies in Poland
The purpose of this article is to evaluate the legal regulations and practice of presenting energy certifi- cates and CO2 emission allowances by the largest energy companies operating in Poland. The starting point for solving the research problem was to present the nature of the indicated instrument...
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Format: | Article |
Language: | English |
Published: |
Rada Naukowa SKwP
2020-09-01
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Series: | Zeszyty Teoretyczne Rachunkowości |
Subjects: | |
Online Access: | http://ztr.skwp.pl/gicid/01.3001.0014.3599 |